Form 990 for Puerto Rico Tax Exempt Organizations 2023

Note: Due to IRS requirements, the course materials and other documents are in English, but the course is taught in Spanish.

Description

The Form 990 is an open book on the operations, activities, purposes, and finances of a nonprofit organization. This makes the process of preparing this form complex and time-consuming. If you are a professional working with nonprofit clients, or if you wish to learn about the topic, this seminar will allow you to understand the basics of this form so that you can have an understanding of its content.

Objetive

As part of the seminar, topics such as the following will be discussed:

The benefit of applying for an exemption under Section 501(c)(3) of the Federal Internal Revenue Code;
The obligation to file Form 990;
The structure of Form 990;
Penalties for failing to file Form 990;
Among others.

Accreditation

Departamento de Hacienda
- Créditos: 2
- Materia: Contribuciones
- Método de enseñanza: On-Demand Webinar
IRS
- 2 CE credits
- Delivery Method: Self-Study
- Program Number: ZVMPH-T-00014-24-S
- Program Category: Federal Tax Law Topics / Federal Tax Related Matters
- Organization’s name: Luca, LLC
- Approved Audience: Other Tax Return Preparers | Enrolled Agents
- CE Provider’s number: ZVMPH
- Luca Center follows the protocols established by the IRS to grant credits.
- Upon successful completion of the course, Luca Center will automatically notify the IRS of your approval.
NASBA: N/A
TSPR: N/A

Details

Publication date: Tuesday, May 14, 2024
Duration: 2 hours
Place of Presentation: Luca Center website [www.lucacenter.com]
Format: PDF Material | Video and Audio
Audience: Tax Specialist, Accountant, CPA, Auditor, Lawyer, Paralegal, Advisor, Entrepreneur, Student
Level: Basic
Preparation Required: None
Pre-Requisites: None
Instructor: Lcdo. Edil Sánchez, CPA
Price: $30
FREE for members with GOLD memberships!

Additional Information

LAST UPDATE: Friday, May 3, 2024
COURSE STRUCTURE AND EXPIRATION: This course has been structured to facilitate participant completion through a combination of reading materials, videos, and the subsequent completion of an examination. Once you buy the course, you have until its expiration date to access it (December 31, 2024, at 11:59 p.m.).
VALIDATION CODES: Each video in the course has a code that you should take note of and later include in the code questionnaire. The Introduction and Conclusion videos do not have a code.
QUIZZES: This course has 6 quizzes, and they do not count towards the final grade. Quizzes are a method for reviewing the material.
EXAM: The exam is open book and covers all lessons. Participants can have unlimited attempts to pass, and there is no time limit.
PASSING SCORE: The exam consists of 10 multiple-choice questions with no evaluative feedback. A passing score is 70% or higher.
COMPLETION: The complete course, including the exam and evaluation, must be completed before December 31, 2024, at 11:59 p.m., to qualify for the AFSP Record of Completion from the IRS. Remember that you have until that date to complete it. Otherwise, you will lose access to the course, and it will not be accredited by the IRS.
CERTIFICATE: At the end of the course, you must request your certificate of participation by writing an email to info@lucacenter.com. In the email, you must write the name of the On-Demand Webinar and your full name as you want it to appear on the certificate.
ACCREDITATION: This course is NOT accredited by NASBA, or by the Supreme Court of Puerto Rico.

Technical Information

The educational materials can be downloaded from the “Welcome” lesson within the course.
To clarify any doubts you may have, you will have the opportunity to access the course forum located within the “Welcome” lesson.
You can access this course from the website, Luca’s APP, or the web mobile version.
For technical assistance with the seminar platform, you can call us (787-236-9609) or write to us (info@lucacenter.com) from Monday to Friday from 8:00 a.m. to 5:00 p.m.
For more information regarding refund, complaint, and program cancellation policies, please visit our website or contact our offices at 787-236-9609